Explore More Capital Gains Tax Calculators
How Much Is Capital Gains Tax in the UK?
For 2026/27, Capital Gains Tax is charged at 18% on gains that fall within your remaining basic rate Income Tax band, and 24% on gains above it. If your income already puts you in the higher or additional rate band, the whole gain is taxed at 24%. These rates apply the same way to property, shares, crypto and other chargeable assets — there's no longer a separate lower rate for shares.
| Situation | Rate |
|---|---|
| Basic rate taxpayer, gain within remaining basic band | 18% |
| Basic rate taxpayer, gain above remaining basic band | 24% |
| Higher rate taxpayer | 24% |
| Additional rate taxpayer | 24% |
| Qualifying Business Asset Disposal Relief | 18% (up to £1m lifetime) |
Capital Gains Tax Percentage, Bands & Thresholds (2026/27)
The Capital Gains Tax percentage is 18% or 24% — there is no single flat rate. Which one applies depends on your rate band: the gain is stacked on top of your other taxable income, and the part sitting in the basic rate Income Tax band is taxed at 18%, the part above it at 24%. The threshold before any CGT is due is the £3,000 annual exempt amount; there is no separate CGT allowance beyond that.
| Item | 2026/27 figure |
|---|---|
| Annual exempt amount (tax-free threshold) | £3,000 per person |
| Basic rate Income Tax band upper limit | £50,270 taxable income |
| CGT percentage — gain within remaining basic band | 18% |
| CGT percentage — gain above basic band / higher-rate taxpayer | 24% |
How to Work Out Capital Gains Tax
- Work out your gain: sale price minus purchase price and allowable costs.
- Deduct the £3,000 annual exempt amount (once per person, per tax year, across all gains).
- Add the remaining taxable gain to your other taxable income for the year to see which rate band it falls into.
- Apply 18% to the portion within your remaining basic rate band, and 24% to the rest.
How this calculator works — Formulas & Method
Source: gov.uk/capital-gains-tax/rates · Deterministic calculation — no AI, no arbitrary estimation
Constants used
| Constant | Value | Source |
|---|---|---|
| Annual exempt amount | £3,000 | gov.uk/capital-gains-tax/rates, 2026/27 |
| Basic rate band upper limit | £50,270 taxable income | gov.uk Income Tax rates 2026/27 |
| CGT basic rate | 18% | gov.uk/capital-gains-tax/rates |
| CGT higher/additional rate | 24% | gov.uk/capital-gains-tax/rates |
Formulas
taxable_gain = max(0, gain − £3,000)
— Rate band —
basic_band_remaining = max(0, £50,270 − other_taxable_income)
at_18pct = min(taxable_gain, basic_band_remaining)
at_24pct = taxable_gain − at_18pct
cgt = at_18pct × 18% + at_24pct × 24%
effective_rate = cgt / taxable_gain
Deterministic calculation based on official 2026/27 bands. Rates apply equally to property and other chargeable assets since the October 2024 Budget alignment; always confirm your own position with HMRC or a qualified adviser.
Get Independent Financial Advice
This figure is an estimate — deciding how it fits into your wider finances is a bigger decision worth getting right.
- Not sure which band you're in: your CGT rate depends on your total taxable income for the year, not just the gain — worth modelling before a big disposal.
- Multiple allowances to use: spouses/civil partners each get their own £3,000 CGT allowance — transferring assets between you before disposal can double what's tax-free.
- Large one-off gain: understand how it interacts with your Income Tax band and other allowances for the year.
An FCA-regulated independent financial adviser can model your specific numbers — free directories like Unbiased.co.uk match you with a local IFA.
Find an Independent Financial Adviser →Transparency & Methodology
Methodology & Sources
Figures are public HMRC rates. For your exact position, use gov.uk/capital-gains-tax.
Not Tax or Legal Advice
Information only. Consult the Chartered Institute of Taxation or an adviser via the FCA Register.
Open Source
Formulas are public. Inspect on GitHub.